Bill Text: WV HB4944 | 2024 | Regular Session | Introduced
Bill Title: Relating to the tax exemption of a citizen who paid to have a cat or dog spayed or neutered.
Spectrum: Slight Partisan Bill (Republican 3-1)
Status: (Introduced) 2024-01-19 - To House Agriculture and Natural Resources [HB4944 Detail]
Download: West_Virginia-2024-HB4944-Introduced.html
WEST VIRGINIA LEGISLATURE
2024 REGULAR SESSION
Introduced
House Bill 4944
By Delegates E. Pritt, Tully, Ferrell, and Willis
[Introduced January 19, 2024; Referred
to the Committee on Agriculture and Natural Resources then Finance ]
A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section designated §11-21-23 relating to allowing a tax credit for the cost of spaying or neutering a dog or cat.
Be it enacted by the Legislature of West Virginia:
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-23. Cost of spaying or neutering a dog or cat tax credit.
A credit against the tax imposed by the provisions of this article shall be allowed as follows:
Cost of spaying or neutering a dog or cat, the credit is equal to 100 percent of the cost paid for spaying or neutering a dog or cat which may be taken in the year of the spaying or neutering a dog or cat: Provided, That the taxpayer presents a receipt for the service from a licensed veterinarian.
NOTE: The purpose of this bill is to allow a tax credit for the cost of spaying or neutering a dog or cat.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.
